The tariff classification of an axle speed sensor from Canada

N362482
July 9, 2026
CLA-2-85:OT:RR:NC:N2:212
CATEGORY: Classification
TARIFF NO.: 8543.70.4500
Bruno Gomes ZTR Control Systems 955 Green Valley Road London, ON Canada RE: The tariff classification of an axle speed sensor from Canada Dear Mr. Gomes: In your letter dated June 22, 2026, you requested a tariff classification ruling. The merchandise under consideration is identified as the ZTR AxleGen, which is further described as a locomotive axle generator. The subject device is comprised of a magnetic or optical encoder attached to a shaft withing a metal housing. The generator is attached to the wheelset of a locomotive where it creates a magnetic or optical field. As the axle rotates, the field is broken and an electrical impulse is sent to the interface module in the cab of the vehicle. The electrical impulse is translated by the module to interpret the rotational speed of the axles and wheels. In your request, you suggest that the correct classification for the subject generator is in subheading 8607.91.0000, Harmonized Tariff Schedule of the United States (HTSUS), as parts of railway or tramway locomotives. We disagree. Note 2(f) to Section XVII excludes electrical machinery or equipment of Chapter 85 from this Section. The AxleGen is a magnetic sensor, which functions as a transducer of Chapter 85. As a result, classification of the AxleGen in subheading 8607.91.0000, HTSUS, is precluded. The applicable subheading for the ZTR AxleGen will be 8543.70.4500, HTSUS, which provides for “Electrical machines and apparatus, having individual functions, not specified or included elsewhere in this chapter; parts thereof: Other machines and apparatus: Electric synchros and transducers; flight data recorders; defrosters and demisters with electric resistors for aircraft: Other.” The general rate of duty will be 2.6 percent ad valorem.

The duties cited above are current as of this ruling’s issuance. Duty rates are provided for your convenience and are subject to change. The text of the most recent HTSUS and the accompanying duty rates are provided at https://hts.usitc.gov/. This ruling does not address the applicability of any additional duties, taxes, fees, exactions and/or other charges, which may apply to the goods discussed herein. This includes, but is not limited to, tariffs and other duties as provided for in Subchapter III to Chapter 99, HTSUS. Thus, for example, in addition to the classification stated above, the merchandise covered by this ruling may also need to be reported with either the Chapter 99 provision under which an additional tariff applies or one of the Chapter 99 provisions covering exceptions to such tariffs. For further information to assist with the importation process, please refer to the frequently updated Cargo Systems Messaging Service (CSMS) messages at https://www.cbp.gov/trade/automated/cargo-systems-messaging-service and the Trade Remedies page at https://www.cbp.gov/trade/programs-administration/trade-remedies. The holding set forth above applies only to the specific factual situation and merchandise description as identified in the ruling request. This position is clearly set forth in Title 19, Code of Federal Regulations (CFR), Section 177.9(b)(1). This section states that a ruling letter is issued on the assumption that all of the information furnished in the ruling letter, whether directly, by reference, or by implication, is accurate and complete in every material respect. In the event that the facts are modified in any way, or if the goods do not conform to these facts at time of importation, you should bring this to the attention of U.S. Customs and Border Protection (CBP) and submit a request for a new ruling in accordance with 19 CFR 177.2. Additionally, we note that the material facts described in the foregoing ruling may be subject to periodic verification by CBP. This ruling is being issued under the provisions of Part 177 of the Customs and Border Protection Regulations (19 C.F.R. 177). A copy of the ruling or the control number indicated above should be provided with the entry documents filed at the time this merchandise is imported. If you have any questions regarding the ruling, please contact National Import Specialist Luke LePage at [email protected].
Sincerely,
(for) James P. Forkan Director National Commodity Specialist Division